Tax evasion determinants: Evidence from Nigeria

Tax evasion is a serious problem that causes government of different nations lose revenues at various levels. The main aim of this study is to determine the factors influencing tax evasion among taxpayers from the Nigerian perspective. In order to achieve this goal, the study employed a survey metho...

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Main Author:	Gurama, Zakariya'u
Format:	Thesis
Language:	eng eng
Published:	2015
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/4610/1/s815035.pdf https://etd.uum.edu.my/4610/2/s815035_abstract.pdf
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id	my-uum-etd.4610
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Mansor, Muzainah
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Gurama, Zakariya'u Tax evasion determinants: Evidence from Nigeria
description	Tax evasion is a serious problem that causes government of different nations lose revenues at various levels. The main aim of this study is to determine the factors influencing tax evasion among taxpayers from the Nigerian perspective. In order to achieve this goal, the study employed a survey method, where Gombe State taxpayers had been the scope and selected respondents of this study. A self-administered questionnaire was deployed as a method of data collection. The total number of the state taxpayers was 26,313, out of which 379 were randomly selected as the sample size. Multiple regression analysis was used in analyzing the data collected to determine the correlation between the variables. The finding of the study indicates that, the tax system, income level and education level have significant positive relationship with tax evasion. On the other hand, tax rate and corruption indicates positive relationship but are not significantly correlated with tax evasion. Therefore, the study recommends that government should improve the tax system through amending and adjusting tax laws and policies that would encourage people to comply voluntarily. Similarly, enhancing the tax education will also improve the compliance behavior. Finally, the study suggests that proper check and balance method and effective tax reform will yield more compliance at different level.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Gurama, Zakariya'u
author_facet	Gurama, Zakariya'u
author_sort	Gurama, Zakariya'u
title	Tax evasion determinants: Evidence from Nigeria
title_short	Tax evasion determinants: Evidence from Nigeria
title_full	Tax evasion determinants: Evidence from Nigeria
title_fullStr	Tax evasion determinants: Evidence from Nigeria
title_full_unstemmed	Tax evasion determinants: Evidence from Nigeria
title_sort	tax evasion determinants: evidence from nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2015
url	https://etd.uum.edu.my/4610/1/s815035.pdf https://etd.uum.edu.my/4610/2/s815035_abstract.pdf
_version_	1747827765114044416
spelling	my-uum-etd.46102021-03-18T07:09:51Z Tax evasion determinants: Evidence from Nigeria 2015 Gurama, Zakariya'u Mansor, Muzainah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. Tax evasion is a serious problem that causes government of different nations lose revenues at various levels. The main aim of this study is to determine the factors influencing tax evasion among taxpayers from the Nigerian perspective. In order to achieve this goal, the study employed a survey method, where Gombe State taxpayers had been the scope and selected respondents of this study. A self-administered questionnaire was deployed as a method of data collection. The total number of the state taxpayers was 26,313, out of which 379 were randomly selected as the sample size. Multiple regression analysis was used in analyzing the data collected to determine the correlation between the variables. The finding of the study indicates that, the tax system, income level and education level have significant positive relationship with tax evasion. On the other hand, tax rate and corruption indicates positive relationship but are not significantly correlated with tax evasion. Therefore, the study recommends that government should improve the tax system through amending and adjusting tax laws and policies that would encourage people to comply voluntarily. Similarly, enhancing the tax education will also improve the compliance behavior. Finally, the study suggests that proper check and balance method and effective tax reform will yield more compliance at different level. 2015 Thesis https://etd.uum.edu.my/4610/ https://etd.uum.edu.my/4610/1/s815035.pdf text eng public https://etd.uum.edu.my/4610/2/s815035_abstract.pdf text eng public masters masters Universiti Utara Malaysia Abiola J. and Asiweh M. (2012). 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Tax evasion determinants: Evidence from Nigeria

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